Corporation, a manufacturing company, has provided the following financial data for November: $ $ $ Sales revenue Variable production expense Variable selling expense Variable administrative expense Fixed production expense Fixed selling expense Fixed administartive expense S $ $ S 440,000 60,000 21,000 49,000 95,000 86,000 93,000 The contribution margin for November was: A. $285,000 B. $166,000 C. $310,000 D. $36,000